<p><b>Abstract</b>—This paper presents an accurate analytical model for evaluating the performance of the Join the Shortest Queue (JSQ) policy. The system considered consists of <it>N</it> identical queues each of which may have single or multiple servers. A birth-death Markov process is used to model the evolution of the number of jobs in the system. Our results show that this method provides very accurate estimates of the average job response times.</p>